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<br /> Exce�pts Fram Internal Revenue Code (2) SiRn Of Property Sub�ect To Lien•Fp pprpp�e!p� s,�,y�c,N,,nM,,n�,,,,en,,,�,n,,,,,�,��.,
<br /> paragraphs(�)and(a�,pwpeny sha�1 be Ceemed to be situated• &,^�aa N reQu�a6orW iswed by the Seuetary)po��p
<br /> SBC. 6321. Lien For Taxes !a� Real Prop�rry•�o tt,e case ot reat�ropeny,a�na a�g��n eN tax�ayvy�wtd��ce,n a rouo�ot axn pn
<br /> . K�Y P�3on��aDb to � FhYsital tocation:or 's a;.•0 fib0 In wcCtdanC�wilh auba�Ctlon(n fn tfN�„t'lN
<br /> pay any�ax neg.ects or retuses to Fay (B) Personal Property•In the case o1 personal proqrry, ,�y�r,;�,�ry��,y���
<br /> • fh�ares eMr demub,�he a�noum(nciud:ng any ir.terest,ed• «t�ether tanfl,5;e or intangib�e.at the resiQenCe o}the tax•
<br /> �ancwit,�ddrt�to tax,or assessab;e penal,y,topeth�r payer at the tirtN ihe notoa of 4en Is h:qf. � f3J p•,,u�1W� �{f�u� p��Od.=�ln yN c�N �
<br /> �ny�sb th�t m accrua in atl�!un thereto)shan be a For purpose�Ct para9hph(2)(8),the:esidence of e corporatlon ot a-u;na�oe o16m.UN term YeqWred refiiing per;od'rnaan�.
<br /> � INn h lavar c`7�United SWh9 upon an property en�righb to a parfiersNp shail De deemed to be cre p!aca at which ihe prin- �
<br /> OroP�Y,�4�8r nal a pM�orW,belong:ng�o such person apet exe;,u!ne oR'�ca ef the buslness is loca;ed,anA Ha resl• �� ����p°�°�'re 30 daya oRer the e
<br /> e,,,, eence of a taxpayer wnose res:ce�ce�s uenou;ihe�n.t�d °t 6 yeara after the Ca!e of tr.e asses�merit ot tM�u�id
<br /> a�:• �2� Period Of Lien. States shai,be daemWd W be ii tho Distr�ct ot Co;umGa 18� �e one�year pec;od encGrv�titi�th the exptratlon o}s -
<br /> , r years aller the ciose o4the preceding required refirng period � �°;�•;
<br /> (3) Form•The.7am.�ar.tl con�a^�c.:e r.otr�a reterred to ror such not,a�of t�a }..:� ;
<br /> UNt�s another daie is speaf�r.y fixed bY�3w.;ha aen��n- �„�..�.,,....,.,._._
<br />� Pa�ti1f 6epllOrt 632T b�88 8ri3A 9t ttM fime��Esse55ment ��'.�.��„'"°;:•`,��'a,;.:�t=,:-��a�v owieiary.aucn , . . . . .- -- .
<br /> b mWe and shall o0n6nue un�l the hab�uly to�the amount so "°t'�sha;�ta�at��np,^,vitiutar.��r.q any o:ner prc�+sion ol taw 5'eC. (�32J�. Release Of Lien Or �
<br /> assessed lor a)uopmem a ansf tne �egaram9 tne+o.�m cr coMem o1 a nor.ce ot�ren. `
<br /> g t0xpayer ari�irg out ot Suth Discharge �f Property.
<br /> GaDiliry)Is satisfied a beoomes unentorceabie by raason ol tapse Note: See section 6323(b) for pratection (a)Release Oi Lien. — Sim]ect to sccn regu�a- `
<br /> 01 time. :•.�
<br /> for certain interests even thouqh notice of tons as the Secretary may prescribe,the gucretary ahan issue �'
<br /> 13C. 6323.Validity and Prioriry Against lien imposed by section 6321 �s filed with a�tir�;e of release ol any lien Irr.posed with respeCf to arry
<br /> lBSp@Ct f0: mtemai revenue tax not iater than 39 days after Ne day on
<br /> Certain Persons. wh�,.
<br /> ca�.Purchaser's Hotders Of Securlty In- • �ea��:�es (1) Liabr.�ry Satisfted or Unentor�¢ab;e•The Secratary finds
<br /> tKests, MOChan�e's �tenors, And Judg• ' 2• ti�����vehiC;e9 ihat tM 6aD�nty ta the emauM essessed,togemgr wlth all in•
<br /> ment lien Cred(tors.—The t�en impcs?d Dy sacuon 3 ¢orsona(a•:�crhj purchased ot reta:f tarest In respect thereof,Aas been tuiy saGSfied or has become ��
<br />- - 6321 S11&1 n.'R b�v81�d g3 8 0�n5!2n � -�:�Persor.a;Cmpe�ry pur�hased In�esual sae �epa'ry unentaeeaple;a- • �. ;
<br /> g y purchaser,ho:Cer ef a 5. Persc°� ;raperty scb;scte�:o possessc+y i.en l2: Bor.O Accepted•There is fumahed to the SeGre.ar�and
<br /> e�CUr.:y'v"e�sst.mechaniC'�I:pnpr,or�udy�sni I�en crgd�tor�ntd 6 cn;�,r;,;,erty tax arA speci3!assessm!+r.t I.enS aCCepted Dy hlm a bond that b Cpndi6pned upon tM payment i
<br /> no6c8 thereof wltich meeW U+e requ�remer,ts ot SuDSect�on(p - q��;�rbal rCpe Sub ed to e meChan�c's 01 lAe emount asiessxl,t
<br /> tW Dlen filed by M0 SeCretery. � �P rtY , oQe1hM wAh tll Inbtest In re5peel : <<
<br /> �en tr.co.am repairs and��procamenU t�erpof,wrthln the time�rescribed py Ww(u�clu0iny any exteo- � �,
<br /> 9 A"a�e;s�.ens s:an Of such 6me),and tnet I�In acopManps wnh 6uch require� .�
<br /> m Plece For F(ling Notice;Form.— s. cer.,,o��so�a�w ca�c•ar.s menq reiating to urms,cor,dtbrr,end{am of the bond and •
<br /> (1) Paee Pa Fling•TtK notice fehnrd to-aubsect�an �L. Pass:ec<�ednS SurB6q tharlpn.p maY bs�W by sueh repu�iians.
<br /> (�I shdll ae filed• � � -
<br /> w ueder suu�aw� «, Refilirtg Of Notice. — Fo►p�rposee a u+�s � SBC. 61Q3. Confidentiaiity and � �x
<br /> m R�au Property•In tl.y�y pf r081,r.Ferry,tn one Sa����. Disclosure of Retums and Return
<br /> o�wnh�n tt,e Syate(a�b couny,or o:�er gcvemmentai �i� Generat Rule.—ur..ess no��u a1 i.en ia ret��p
<br /> �ubdtvision), a�deslpnaUO by the lans ot ar;C;S'ate.�n ��the m3r,ner G•g9c�xa m para^aph(2�a�rin che�e utred lnformatton.
<br /> wtuch L".v Fra6wH��1 to the i:en i9&t.ated:and �et�i.n , ; �;, '� 9 E
<br /> (ry Fuune�Prop�.ry.fn the caSe o1 pe:5.7na1 prop� ,, ��e��od.s.: ro�ce o. an sna�:be t�eatod as f:��!s1n c�) Disclosure ot Certain Return� and
<br /> erty,w.ro9:er tug�pt�or�ntang�D!e,�n one c�sce wim�n me L e oa:e on v,n.c�:�3.i ed{m ecco�dana w�u�sutee�;an(!}) ReWm Informatlon For Tax Adminlstra•
<br /> Staa(attM tourtlg or c�er go,,emmental suodNts:on�,� at:er U,e expuacon ct aucn reLZr.g�g��, ' ttOfl �l/►pOEBS.—
<br /> d�stgnabd by U�e I�rr�ot auch Stats,m wh�cn!no prccerry 12) Place For Fliing.—a not;oe ot Len re5:e�:�r-
<br /> � SubbC!10 VM Ikn i!Eip�;y�;pr f .ry-�ti:eqa•:8d r9'�'"+g cerotl sF a'�Ce et;ec5.g cr��- !2} D'SCIOEUt9 Of am0unt 01 o�t5tan�;r�fsn�:f 8 nOUCE Of
<br /> (8) w�Chrk Ot�iStriet Court•In the cf!e o•�he cie��c i�en has Ceen t�letl D�rsu9nt ro sa�t:on 632?�`;,N.g emGUnt e!
<br /> N tl�iJre:sc S�te�d:smct court tar the juQ�aa:�':CS in YRli.h ��i Si.��o1:fA Of,�Ofl�5 f9f�9C in IhA pN�M^Wh#! �''@::513.:�_'�C9::g�:�Oti b86Gi8d Gy 5"ufx�.:9A ntny b0 diJCiOlod
<br /> �P�P�Y S�TO JIn 4 NWabd,whenever�e State has tho DhOt tlptit�Of li@n wE!tiled,pnC to 8r.y pErSCn who fumfshes BaGsfactay wrfyen avld�rw,�th8�
<br /> e01 by 4►r�VSipnated pn�ofAa which meets the requ�rements l��) U-tie tase ot reat property.t!,e tact of re`.��ra�s he nas a right in the propeny sub�ed to such fen a Intend�tp
<br /> 'a (���R900rdB►01 DE9C4 Of Thg DiStriq QI Co'�t71M3• S��e�����OtCBtl it1 e�.nC9x!0:.`.o extenl rgqu,r�1 by ctta.r a�gh;in such property.
<br /> (Q(4).ar.tl
<br /> kf fM offios o1 Ne AeoorOer of Deed9 0(the Distrn ot Co'umCi3. iB�.n any case,n�.rtcn,9C aay>.r�,o•a p�,o�;o t�e dale
<br /> M ths property subJsct to the iien is aituatea in me D�stn�o� cf a�81�mg C!r.�t�e o''en �r;e�s..hpa•agra�h�A).sy
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